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To: B Tate who wrote (15720)	2/13/2000 8:28:00 AM
From: IEarnedIt	Read Replies (1) \| Respond to of 118717

Hi B Tate, What I like about ATCO is the technology. It is cutting edge and IMO is the future. What I like currently is: Sales up over 300% from same quarter last year, Receivables Up, Debt reduced by over 1/2 in a one year time period. EDIG shares only tell me that the company has an additional source of funds if needed, so financing is not a problem,(and yes I do feel that edig has a great shot at being the industry standard here) float is relatively small, positioning IMO is good and yes I do like that they have an existing product that is income producing. If you think, and I do, that flat panels (monitors, TV's etc.) are the future, then it only follows that flat speakers have to also be the future,(it's also a "home/office interior decorating thing <g>) and those flat speakers have to perform as good as or better than any speaker that currently comes in a "box". So a company that already has that technology--SFT-- (with patents pending) would be in a good position to capitalize on that market. The Hyper Sonic Sound tech. Whole different ball game there but I do see it being utilized in many applications in the future. More simply what I like is 1. Current income producing products 2. Available source of funding 3. products that have near term potential of income(SFT & Magnified Force) 4. Future product that also has potential of income.(HSS) 5. It fits for me as a turnaround company. Beyond all of this, I have absolutely no reason to invest in this company. <ggg> :-) JD